When are dividend and capital gain taxed, respectively?

		A dividend is taxed in the year that it is paid, capital gain is taxed when the stock is sold
		A dividend is taxed in the year that it is paid, capital gain is taxed every year
		A dividend is taxed when the stock is sold, capital gain is taxed when the stock is sold
		A dividend is taxed when the stock is sold, capital gain is taxed every year

To get a declared dividend from a company, what is the last day that the investor needs to buy the stock?

		The announcement day
		1 day before the ex-dividend date
		The ex-dividend date
		The payment date